Plot

A bad breakup between George and his girlfriend leads to tax troubles for Jerry.

Jerry is being audited by the IRS but everything is in hand as George's new girlfriend Patrice is an accountant and former IRS auditor and she has agreed to help him out. Unfortunately, George isn't too happy with the relationship and when she asks him to tell her the truth about how he feels, he obliges. Their break-up leads Patrice to a residential depression clinic and Jerry is desperate to get his tax receipts back. Elaine meanwhile is having to put up with Kramer who is dating her roommate. She is particular upset by the fact that Kramer accidentally saw her naked.—garykmcd

After Kramer gets Jerry to donate to a fake relief fund, Jerry gets audited by the IRS. At the time Jerry was on his first date with Elaine, and Kramer came barging in asking Jerry to donate to the volcano relief fund for Krakatoa. When Elaine finds out, she is happy to learn that Jerry was trying to impress her. Elaine finds it amusing that Jerry expected her to tear her clothes off for a donation of $50.

George gives Jerry's tax papers to his girlfriend Patrice (Valerie Mahaffey), a representative for the IRS, but has trouble getting around her strange pronunciation habits. George tells the truth to Patrice, and they break up. George says that Patrice is pretentious, she calls everyone by their full name, she pretends to be in to Paper Mache art, wears chopsticks to keep her hair in place. Patrice is calm, takes it like a champ and leaves after paying for her share of the dinner.

This upsets Jerry, as she took the tax papers with her. Jerry is afraid that Patrice will not help him now as people don't do favors after they get dumped. Elaine tells George that he should have lied as people don't like the truth. She tells George that for example, he is very careful with money. This means George is cheap. George is livid.

Jerry makes George call Patrice's office to get his papers back and learns that she never returned after her lunch with George. Patrice hangs up when George calls her house. George decides to go to Patrice's apartment to get the papers.

Upon learning that Patrice checked into a mental institution, Jerry and George go to see her. George believes that Patrice took the paper with her to the institution, since she was carrying them on her person the last time, he saw her. When George introduces her to Jerry, she recognizes him as "the Jerome with the tax problems." She reveals to them that after she left George, she got upset and threw out Jerry's tax papers. Jerry never made copies, and the episode ends with him tracking each of the receipts down by calling the sellers on the phone. Meanwhile George tries to take back the things he said to Patrice, and this leads Patrice to believe that George wants to continue seeing her. They start dating again.

In a subplot, Elaine gets tired of Kramer dating her roommate Tina (Siobhan Fallon), because of the messy kitchen, the loud tribal music, make out sessions in the living room and a windshield (which Kramer had found on the side of the road) they use as a coffee table. The coffee table is invisible, and a serious threat to safety, but Kramer insists that people can "sense" it. The conflict comes to a head when Kramer unknowingly walks into Elaine's bedroom and sees her naked. Kramer says that he though it was a closet and not a bedroom, which is why he entered without knocking. Kramer offers to let Elaine see him naked, but she refuses.

Eventually, the windshield coffee table breaks, severely hurting Kramer and Tina. They were dancing in the living room to some African music and ended up crashing into the table.